Qatar: Corporate income tax returns due 30 April 2022

The tax authority thus far has not announced any general extension of the deadline for filing of tax returns.

The tax authority thus far has not announced any general extension of the deadline.

Registered taxpayers are required to submit their annual corporate income tax returns electronically and complete payment of any income tax owed within four months from the end of the tax year, according to provisions of the income tax law. Therefore, taxpayers with a tax year ended 31 December 2021 must submit their 2021 tax returns on or before 30 April 2022.

The tax authority thus far has not announced any general extension of the deadline for filing of tax returns (unlike previous years). Consequently, taxpayers need to be ready to file their tax returns on or before 30 April 2022.

Extension requests

The income tax law states that the tax authority may grant an extension of time to file the corporate tax return for a period up to four months when there is a specific request made by the taxpayer.

Taxpayers that are unlikely to meet the filing deadline are required to prepare and submit their applications for extension of the tax filing deadline at least 60 days prior to the tax filing deadline. Therefore, taxpayers whose income tax return is due by 30 April 2022 need to submit a request for extension through the tax administration portal (Dhareeba) on or before 28 February 2022. 

Extension request must provide reasonable grounds and supporting information justifying the inability of the taxpayer to file the income tax return by the original deadline (i.e., 30 April 2022). The tax authority often rejects such requests unless there are solid grounds for an extension. An extension is only available if Dhareeba does not show any amounts of taxes payable or penalties due.

Read a February 2022 report [PDF 203 KB] prepared by the KPMG member firm in Qatar

 

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